APPENDIX List of Countries Implementing …

1 APPENDIX i List of Countries Implementing VAT/GST Currently, there are 160 Countries in the world that have implement VAT/GST. Number of country based on region are as follows:- No. Region No. of Country 1 ASEAN 7 2 Asia 19 3 Europe 53 4 Oceania 7 5 Africa 44 6 South America 11 7 Caribbean, Central & North America 19 Out of 160 Countries , eight Countries are not United Nation (UN) Member States: - Azores; - Taiwan; - Faroe Islands; - Isle of Man; - Jersey; - Kosovo; - Madeira; and - Niue. Number of UN Member States are 193 and out of the 193, only 41 Member States do not implement VAT/GST, as follows: No. Region No. of Country 1 ASEAN - Malaysia - Brunei - Myanmar 3 2 Asia - Afghanistan - Bahrain - Bhutan - Iraq - Kuwait 14 APPENDIX ii No. Region No. of Country - Maldives - North Korea - Oman - Qatar - Saudi Arabia - Syria - Timor Leste - United Arab Emirates - Yemen 3 Europe - Andorra - San Marino 2 4 Oceania - Kiribati - Marshall Islands - Micronesia - Nauru - Palau - Solomon Islands - Tuvalu 7 5 Africa - Angola - Comoros - Djibouti - Eritrea - Liberia - Libya - Sao Tome and Principe - Somalia - South Sudan - Swaziland 10 6 Caribbean, South, Central & North America - Bahamas - Cuba - Saint Lucia - Suriname - United States of America 5 APPENDIX iii Latest Countries to implement VAT/GST (for the last 5 years) are: Gambia - 2013 Saint Kitts and Nevis - 2010 Congo - 2012 Laos - 2009 Seychelles - 2012 Niue - 2009 Grenada - 2010 Sierra Leone - 2009 Country working towards a VAT/GST system.

2 - Afghanistan, Bahamas, Bhutan, Kiribati, Marshall Islands, Micronesia, Palau, Sao Tome and Principe, Syria Gulf Cooperation Council (Bahrain, Kuwait, Qatar, Saudi Arabia, Oman and the United Arab Emirates) China & India to have a uniformed GST system The detailed list of country are attached. APPENDIX iv ASEAN (7 Countries ) No. Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Initial Rate (%) Current Rate (%) 1 Indonesia 3,495 1984 10 10 2 Thailand 4,972 1992 7 7 3 Singapore 46,241 1993 3 7 4 Philippines 2,370 1998 10 12 5 Cambodia 897 1999 10 10 6 Vietnam 1,407 1999 10 10 7 Laos 1,320 2009 10 10 APPENDIX v ASIA (19 Countries ) No. Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 1 Bangladesh 743 1991 2 China 5,445 1994 3 India 1,509 2005 4 Iran NA 2008 5 Japan 45,903 1989 6 Jordan 4,666 2001 7 Kazakhstan 11,357 1991 8 Kyrgyzstan 1,124 1999 9 Lebanon 9,413 2002 10 Mongolia 3,129 1998 11 Nepal 619 1997 12 Pakistan 1,189 1990 13 Papua New Guinea 1,845 2004 14 South Korea 22,424 1977 15 Sri Lanka 2,835 2002 16 Taiwan NA 1986 17 Tajikistan 935 2007 18 Turkmenistan 5,497 1993 19 Uzbekistan 1,546 1992 APPENDIX vi EUROPEAN (53 Countries ) No.

3 Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 1 Albania 4,030 1995 2 Austria 49,581 1973 3 Armenia 3,305 1993 4 Azerbaijan 6,912 1992 5 Azores (the autonomous region of Portugal) NA 1986 6 Belarus 5,820 1991 7 Belgium 46,608 1971 8 Bosnia Herzegovina 4,821 2006 9 Bulgaria 7,283 1994 10 Croatia 14,193 1998 11 Cyprus 30,670 1992 12 Czech Republic 20,677 1993 13 Denmark 59,889 1967 14 Estonia 16,534 1991 15 Faroe Islands NA 1993 16 Finland 48,812 1994 17 France 42,379 1954 18 Georgia 3,203 1993 19 Germany 44,021 1968 20 Greece 25,630 1987 21 Hungary 14,043 1988 22 Iceland 43,967 1990 23 Ireland 47,478 1972 24 Isle of Man NA 1973 APPENDIX vii No. Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 25 Israel 31,281 1976 26 Italy 36,130 1973 27 Jersey NA 2008 28 Kosovo 3,579 2001 29 Latvia 13,727 1995 30 Liechtenstein NA 1995 31 Lithuania 14,100 1994 32 Luxembourg 114,232 1969 33 Macedonia 5,058 2000 34 Madeira (the autonomous regions of Portugal) NA 1986 35 Malta 21,380 1999 36 Moldova 1,967 1998 37 Monaco 171,465 1954 38 Montenegro 7,111 2003 39 Netherlands 50,085 1969 40 Norway 98,081 1970 41 Poland 13,352 1993 42 Portugal 22,485 1986 43 Romania 8,874 1993 44 Russia 12,995 1991 45 Turkey 10,524 1984 46 Serbia 6,312 2004 47 Slovak Republic 17,782 1993 48 Slovenia 24,132 1999 49 Spain 31,985 1986 APPENDIX viii No.

4 Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 50 Sweden 57,114 1969 51 Switzerland 83,326 1995 52 Ukraine 3,615 1992 53 United Kingdom 38,974 1973 APPENDIX ix OCEANIA (7 Countries ) No. Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 1 Australia 61,789 2000 2 Fiji 4,397 1992 3 New Zealand 36,254 1986 4 Niue NA 2009 5 Samoa 3,485 1994 6 Tonga 4,152 2005 7 Vanuatu 3,094 1998 APPENDIX x AFRICA (44 Countries ) No. Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 1 Algeria 5,244 1992 2 Benin 802 1991 3 Botswana 8,533 2002 4 Burkina Faso 613 1993 5 Burundi 271 2009 6 Cameroon 1,260 1999 7 Cape Verde 3,798 2004 8 Central African Republic 489 2001 9 Chad 918 2000 10 Democratic Republic of the Congo 231 2012 11 Ethiopia 357 2003 12 Egypt 2,781 1991 13 Equatorial Guinea 27,478 2004 14 Gabon 11,114 1995 15 Gambia 506 2013 16 Ghana 1,570 1998 17 Guinea 498 1996 18 Guinea-Bissau 626 2001 19 Ivory Coast 1,195 1960 20 Kenya 808 1990 21 Lesotho 1,106 2003 22 Madagascar 465 1994 23 Malawi 365 2002 APPENDIX xi No.

5 Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 24 Mali 684 1991 25 Mauritania 1,190 1995 26 Mauritius 8,755 1998 27 Morocco 3,054 1986 28 Mozambique 533 2008 29 Namibia 5,383 2000 30 Niger 374 1994 31 Nigeria 1,502 1993 32 Republic of Congo 3,485 2012 33 Rwanda 583 2001 34 Senegal 1,119 2001 35 Seychelles 12,321 2012 36 Sierra Leone 496 2009 37 South Africa 8,070 1991 38 Sudan 1,435 2000 39 Tanzania 532 1998 40 Togo 588 1995 41 Tunisia 4,350 1988 42 Uganda 487 1996 43 Zambia 1,425 1995 44 Zimbabwe 757 2004 APPENDIX xii SOUTH AMERICA (11 Countries ) No. Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 1 Argentina 10,942 1974 2 Bolivia 2,374 1986 3 Brazil 12,594 1964 10 4 Colombia 7,104 1983 5 Chile 14,394 1974 6 Ecuador 4,496 1981 7 Guyana 3,408 2007 8 Paraguay 3,629 1992 9 Peru 6,018 1991 10 Uruguay 13,866 1972 11 Venezuela 10,810 1993 APPENDIX xiii CARIBBEAN, CENTRAL & NORTH AMERICA (19 Countries ) No.

6 Country GDP Per Capita (World Bank, 2011, USD) Year of Implementation Current Rate (%) 1 Antigua and Barbuda 12,480 2007 2 Barbados 13,453 1997 3 Belize 4,059 2006 4 Canada 50,344 1991 5 Commonwealth of Dominica 7,154 2006 6 Costa Rica 8,647 1982 7 Dominican Republic 5,530 1992 8 El Salvador 3,702 1992 9 Grenada 7,780 2010 10 Guatemala 3,178 1992 11 Haiti 726 1982 12 Honduras 2,247 1964 13 Jamaica 5,335 1991 14 Mexico 10,047 1980 15 Nicaragua 1,587 1984 16 Panama 7,498 1976 17 Saint Kitts and Nevis 13,144 2010 18 Saint Vincent and the Grenadines 6,291 2007 19 Trinidad and Tobago 16,699 1990